Autoriza a un representante ante Hacienda
Si vives fuera de España o no puedes gestionar tus obligaciones fiscales, otorga un poder notarial para que un representante actúe ante la Agencia Tributaria en tu nombre.
Free consultation
¿Necesitas un representante ante Hacienda?
Te respondemos en menos de 24 horas.
Qué incluye
¿Qué puede hacer tu representante ante Hacienda?
El poder incluye las facultades necesarias para actuar ante la Agencia Tributaria en tu nombre.
Presentar declaraciones
El apoderado puede presentar declaraciones de IRPF, IVA, Impuesto de Sociedades y cualquier otro tributo estatal.
Reclamaciones y recursos
Facultad para presentar reclamaciones económico-administrativas, recursos de reposición y solicitudes de rectificación.
Solicitar certificados
El representante puede solicitar certificados de estar al corriente de pago, certificados de residencia fiscal y otros documentos.
Representación fiscal para no residentes
Si no resides en España, el poder designa a un representante fiscal obligatorio para tus relaciones con la AEAT.
Proceso
¿Cómo se otorga un poder para Hacienda?
El poder se firma ante notario por videoconferencia y se inscribe en el Registro de Apoderamientos de la AEAT.
Documentación necesaria
¿Qué documentos necesito?
Los no residentes que operan en España están obligados a designar un representante fiscal ante la AEAT.
Contact us — no obligation →¿Cuándo necesito un poder para Hacienda?
Las situaciones más habituales son:
- No residentes con propiedades o actividad económica en España: la ley exige un representante fiscal ante la AEAT.
- Españoles en el extranjero que necesitan presentar declaraciones, solicitar devoluciones o gestionar reclamaciones.
- Personas mayores o con movilidad reducida que delegan la gestión fiscal en un familiar o asesor.
- Empresas que necesitan que un gestor actúe ante Hacienda en nombre de la sociedad.
La AEAT tiene su propio sistema de apoderamientos electrónicos, pero para muchos trámites sigue siendo necesario un poder notarial que acredite la representación.
¿Es lo mismo que el apoderamiento electrónico de la AEAT?
No. El apoderamiento electrónico de la AEAT (modelo 030) se tramita directamente en la sede electrónica y sirve para trámites telemáticos concretos. El poder notarial tiene un alcance más amplio: sirve para cualquier gestión, presencial o telemática, y es el único aceptado en procedimientos de inspección, reclamaciones y actos presenciales.
¿El poder debe renovarse?
El poder notarial no caduca, salvo que incluyas una fecha de vigencia. Sin embargo, la AEAT puede exigir que el poder sea reciente o que se acredite que no ha sido revocado. Recomendamos revisar el poder si han pasado más de 2 años.
Frequently asked questions
Dudas frecuentes sobre poderes para Hacienda
Yes. For a person to sell a real estate property on behalf of the owner, a special notarial power of attorney is essential that includes express powers to sell that specific property. A general power may also be sufficient if it expressly includes the power to sell real estate properties.
What the power of attorney must include for selling:
- Exact registry data of the property (catastral reference, address, volume, folio, and registration)
- Price or minimum selling price
- Collection powers (to receive the price and issue a receipt of payment)
- Complementary powers (to cancel the mortgage if any, deliver possession, make fiscal declarations)
At Notaría Online, we process the power of attorney via video call in 24-48 hours. You only need to send us the simple note of the property and the data of the attorney-in-fact.
The legalization of signature is a notarial act distinct from the power. In the legalization, the notary certifies only that a signature is authentic and belongs to the identified person, without creating any representation or authorization. The notary does not attest to the content of the document.
The notarial power, on the other hand, authorizes a person to act on behalf of another for one or several specific legal acts.
When is signature legalization needed?
- Private documents that must be presented to organizations requiring notarial authentication
- Contracts or assignments of rights that will be used abroad
- Administrative applications that require a legalized signature
Signature legalization is faster and more economical than a public deed. It can be processed online with the signatory appearing via video call, as provided by Law 11/2023.
Notarial powers are classified according to their scope:
- General power: authorizes the attorney-in-fact to act in any matter on behalf of the principal (patrimonial, personal, judicial, etc.).
- Special power: limited to a specific act: selling a specific property, signing a specific contract, representing in a specific lawsuit.
- Power for lawsuits: to act in judicial and arbitral proceedings.
- Banking power: to operate accounts, contract financial products, etc.
- Preventive power: for the case of future incapacity of the principal (widely used in dependency planning).
- Irrevocable power: in specific cases, it cannot be revoked unilaterally.
The choice of the appropriate type depends on what the power is needed for. Our team advises on the most suitable modality in each case.
Yes, a power of attorney can be revoked at any time by the grantor, unless it is irrevocable by agreement.
Revocation procedure:
- Grant a notarial deed of revocation before a notary
- Notify the revocation to the attorney (recommendable in a reliable manner: registered mail)
- If the power was used for registry inscription or was notified to third parties, it is also advisable to notify said third parties
Automatic extinction of the power: The power extinguishes without the need for revocation in the event of death, declaration of incapacity, or bankruptcy of the grantor or the attorney, unless it is a preventive power.
It is important to act quickly when you want to revoke a power to prevent the attorney from carrying out undesired acts before receiving the notification.
Yes, exactly the same legal value as a power of attorney granted in person.
The Notarial Law, reformed to allow remote notarial actions, establishes that the notary can authorize public documents by identifying the grantor via videoconference with the required technical guarantees.
The process is identical to the in-person one:
- The notary verifies the identity of the grantor through the DNI/NIE visualized by camera
- The notary reads the document in full
- The grantor gives their consent
- The notary attests to the signature and the content
The resulting document is a notarial public deed with full validity erga omnes, registrable in registers, accepted by banks, administrations, and courts.
Powers of attorney are indispensable in numerous everyday situations:
- Real estate purchase and sale: when the owner cannot attend the deed signing
- Inheritance management: so that an heir can manage the process on behalf of all
- Banking procedures: to operate accounts, contract or cancel financial products
- Representation in judicial proceedings
- Management of properties in Spain from abroad
- Procedures before the Administration: Tax Agency, Social Security, Municipalities
- Signing of rental contracts
- Corporate acts: general meeting, capital increase, etc.
- Dependency planning: preventive power for cases of incapacity
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